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Taxpayer Calendar 2026

Until March 2nd

VAT

  • January 2026. Self-assessment 303

  • January 2026. Group of companies, individual form: 322

  • January 2026. Group of companies, aggregated form: 353

  • January 2026. Operations assimilated to imports: 380

Corporation Tax

  • Companies whose tax period coincide with the calendar year: option/waiver of option for the calculation of split payments on the part of the tax base of the period of the three, nine or eleven months of each calendar year: 036

  • If the tax period does not coincide with the calendar year, the option/waiver for this form of instalment payment will be exercised, in the first two months of each tax period or between the beginning of the tax period and the end of the period for making the first instalment payment, if this period is less than two months: 036

Environmental Taxes

  • January 2026. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book

Annual electricity consumption tax return

  • Year 2025: 159

Annual Informative Tax Return of operations performed by employers or professionals belonging to the system of collection management by credit or debit cards

  • Year 2025: 170

Monthly information statement of the operations carried out by businesses or professionals adhering to the collection management system through any type of card and through payments associated with mobile phone numbers

  • January 2026: 170

Monthly information return for accounts in all types of financial institutions and annual summary of withholdings and payments on account for income from movable capital and income obtained from consideration derived from accounts in all types of financial institutions

  • January 2026: 196

Annual informative declaration of long-term savings plans

  • Year 2025: 280

Annual tax return for transactions with third parties

  • Year 2025: 347

Self-assessment of the contribution to be made by providers of the television audiovisual communication service and by providers of the video exchange service through a platform with a geographic scope of state or greater than that of an Autonomous Community

  • Year 2025: 792